Search results

1 – 10 of 140
To view the access options for this content please click here
Article

Alex Shekhel and Eva Freeman

A parallel‐processor computer contains multiple CPUs that share such system resources as memory and disk storage. A parallel‐processor computer is expanded not by adding…

Abstract

A parallel‐processor computer contains multiple CPUs that share such system resources as memory and disk storage. A parallel‐processor computer is expanded not by adding another computer, but by plugging another CPU into the computer. This technology offers expandability, compact size, high performance, high reliability, and moderate cost. The Sequent Balance Parallel‐Processor Computer is described in some detail. A fully configured Balance 21000 can execute 21 MIPS (million instructions per second). It implements the UNIX operating system, which has been widely adopted. As a result, many software packages for word processing and other applications are available from third‐party vendors. Performance tests conducted by CLSI, Inc. indicate that twenty concurrent users on a parallel‐processor system can perform CPU‐intense functions up to seven times faster than on a single‐processor system.

Details

Library Hi Tech, vol. 5 no. 2
Type: Research Article
ISSN: 0737-8831

To view the access options for this content please click here
Article

CLSI has recently announced a radical new development path for its LIBS‐100 library automation system. CLSI's previous intention was to migrate from the current PDP‐11 …

Abstract

CLSI has recently announced a radical new development path for its LIBS‐100 library automation system. CLSI's previous intention was to migrate from the current PDP‐11 — based system to DEC VAX hardware to provide a capability for large libraries; this strategy has now been abandoned in favour of one which aims to take advantage both of state‐of‐the‐art processing capabilities and of a standard operating system environment.

Details

VINE, vol. 17 no. 1
Type: Research Article
ISSN: 0305-5728

To view the access options for this content please click here
Article

Andrew C Worthington and Tracey West

With increasing pressure on firms to deliver shareholder value, there has been a renewed emphasis on devising measures of corporate financial performance and incentive…

Abstract

With increasing pressure on firms to deliver shareholder value, there has been a renewed emphasis on devising measures of corporate financial performance and incentive compensation plans that encourage managers to increase shareholder wealth. One professedly recent innovation in the field of internal and external performance measurement is a trade‐marked variant of residual income known as economic value‐added (EVA). This paper attempts to provide a synoptic survey of EVA's conceptual underpinnings and the comparatively few empirical analyses of value‐added performance measures. Special attention is given to the GAAP‐related accounting adjustments involved in EVA‐type calculations.

Details

Asian Review of Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1321-7348

To view the access options for this content please click here
Book part

Duane Windsor

This chapter assembles the key literature on value creation for consideration in relationship to stakeholder theory. The literature review identifies and explains the core…

Abstract

This chapter assembles the key literature on value creation for consideration in relationship to stakeholder theory. The literature review identifies and explains the core topics concerning value creation and related ideas. The purpose is to stimulate research into the theory, practice, and social consequences of value creation in a stakeholder management framework. The construct of “value” lacks theoretical precision and empirical verification. The most fundamental and disputed question addressed is which value approach for the firm best contributes to overall (aggregate) social welfare. The vital issue is whether the managerial stakeholder theory is superior, at long-run value creation for multiple stakeholders including society at large, to the conventional agency theory. Business executives and directors are the ones who choose between agency and stakeholder approaches to management. Their actions influence organizational and social outcomes. Research is limited to a literature review, followed by a discussion of the likely role of value creation theory in future stakeholder research. The chapter first defines value. The basic approach is then to focus on key topics in the relevant literature. The last section addresses the role of value creation theory in future stakeholder research.

Details

Stakeholder Management
Type: Book
ISBN: 978-1-78714-407-1

Keywords

To view the access options for this content please click here
Book part

Angela Winstead and Liuli Huang

The transition from a traditional lecture style method of teaching to the flipped classroom in sophomore-level Organic Chemistry I and II courses at an Historically Black…

Abstract

The transition from a traditional lecture style method of teaching to the flipped classroom in sophomore-level Organic Chemistry I and II courses at an Historically Black University (HBCU) is described. The process of implementation was explained and the students’ performance was analyzed. The flipped teaching method made a much bigger positive impact to Organic I than Organic II Chemistry course. A higher percentage of A, B or better, and C or better were observed for Organic I Chemistry course. The DFW rate was also significantly lower for the Organic I Chemistry flipped classroom. However, Organic II results were very similar between the students from both teaching methods.

Details

Broadening Participation in STEM
Type: Book
ISBN: 978-1-78756-908-9

Keywords

To view the access options for this content please click here
Article

Roland Bardy and Maurizio Massaro

This paper seeks to present a model which connects performance measurement at the business level to the concept of public goods usage, and thus incites a linkage between

Abstract

Purpose

This paper seeks to present a model which connects performance measurement at the business level to the concept of public goods usage, and thus incites a linkage between the micro- and macro-economic aspects of sustainability.

Design/methodology/approach

The paper presents the essentials of a public goods cost perspective in order to agitate discussion between statisticians, standard-setters for business reporting and practitioners who wish to explore new approaches in the topic of building performance indicators.

Findings

The paper illustrates what has been achieved in measuring the outcomes of sustainable development efforts and what still needs to be done in order to arrive at aggregate values for national and global commons.

Research limitations/implications

The viability of the concept will depend on the co-operation of businesses and national statistics which test the feasibility of the proposed micro-macro-link through numerical studies. As the paper is published, efforts are under way with a piloting group to initiate a pertinent study, but the results have yet to be attained.

Practical implications

For practitioners in both the statistics profession and management accounting who are concerned with measurement of socioeconomic and environmental phenomena, this attempt at integrating sustainable development indicators to the managerial control system of companies might provide a valuable proposition. It also is a helpful contribution to the ongoing debate about the value and credibility of sustainability reporting.

Social implications

If businesses make no attempts to exhibit numerically how they contribute to preserve and expand the societal commons, they will be confronted with ever-growing agitation from pressure groups and they might be bypassed in the discussion on the issue of sustainability parameters that those groups are advocating.

Originality/value

This is the first academic paper that demonstrates a reporting model that unites business accounts and national accounts.

To view the access options for this content please click here
Article

Luciane Reginato and Reinaldo Guerreiro

The objective of this study is to investigate the relationship between external environment and organisational culture, and the subsequent relationship of organisational…

Abstract

Purpose

The objective of this study is to investigate the relationship between external environment and organisational culture, and the subsequent relationship of organisational culture with the adoption of management control systems in large Brazilian companies.

Design/methodology/approach

The research involves 109 of the “Best and Biggest” companies in Brazil, as designated by the Brazilian financial magazine Exame. Data are collected by a research questionnaire distributed electronically to senior managers of the sample companies. The data are analysed by multivariate structural equation modelling.

Findings

The results show that a significant relationship exists between the constructs of “external environment” and “organisational culture”, thus indicating that the environment exerts a significant influence on planning, execution, control elements, and managers' characteristics and skills. The results also show a significant relationship between the constructs of “organisational culture” and “management controls”, thus indicating that organisational culture has a strong influence on the choice of management control systems in practice in the companies.

Originality/value

Although isolated studies have investigated various aspects of the external business environment, organisational culture, and management control systems, few studies have explored the relationships among them.

Details

International Journal of Organizational Analysis, vol. 21 no. 2
Type: Research Article
ISSN: 1934-8835

Keywords

To view the access options for this content please click here
Book part

Alexandra E. MacDougall, Zhanna Bagdasarov, James F. Johnson and Michael D. Mumford

Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless…

Abstract

Business ethics provide a potent source of competitive advantage, placing increasing pressure on organizations to create and maintain an ethical workforce. Nonetheless, ethical breaches continue to permeate corporate life, suggesting that there is something missing from how we conceptualize and institutionalize organizational ethics. The current effort seeks to fill this void in two ways. First, we introduce an extended ethical framework premised on sensemaking in organizations. Within this framework, we suggest that multiple individual, organizational, and societal factors may differentially influence the ethical sensemaking process. Second, we contend that human resource management plays a central role in sustaining workplace ethics and explore the strategies through which human resource personnel can work to foster an ethical culture and spearhead ethics initiatives. Future research directions applicable to scholars in both the ethics and human resources domains are provided.

Details

Research in Personnel and Human Resources Management
Type: Book
ISBN: 978-1-78560-016-6

Keywords

To view the access options for this content please click here
Article

George Joseph

The paper aims to provide a rationale for stakeholder‐based management in developing countries. To implement the objectives, the paper contrasts the implications of agency…

Abstract

Purpose

The paper aims to provide a rationale for stakeholder‐based management in developing countries. To implement the objectives, the paper contrasts the implications of agency and stakeholder theories as they apply to developing countries and highlight “total wealth creation” and “purposive adaptation” that support developmental goals of developing countries. This “purposive adaptation” also implicates the use of management accounting tools in a flexible way to meet the needs of the strategy.

Design/methodology/approach

The paper uses conceptual analysis and the case study approach

Findings

The Tata Steel case illustrates the normative stakeholder approach in the developing country context. Specifically, the case highlights strategy developed through “stakeholder engagement” and the application of the balanced scorecard to address stakeholder issues in implementing the strategy, illustrating the rationale underlying the stakeholder approach in addressing developmental concerns through more dispersed and larger wealth creation.

Research limitations/implications

There is limited scope to use methods other than illustrating the theory using specific instances of its application, as in the case approach.

Practical implications

The paper illustrates long‐term implications on sustainable development.

Originality/value

Few papers consider contextualizing theoretical implications of management to developing countries. This is important as the theory has implications on development in such aspects as environmental costs, increasing inequality, and associated issues. The paper directs attention to the importance of identifying theory that addresses the unique management challenges in developing countries and can potentially enable further research to systematize and generalize management approaches in developing countries.

Details

Journal of Accounting & Organizational Change, vol. 4 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

To view the access options for this content please click here

Abstract

Details

The Stalled Revolution: Is Equality for Women an Impossible Dream?
Type: Book
ISBN: 978-1-78714-602-0

1 – 10 of 140